A fully correct substitute for it would be a mix of white flour, wheat bran, and wheat germ in the ratio found in whole wheat. Wheat comprises approximately 83% endosperm, 14.5% bran, and 2.5% germ by mass.[1] For sifted all-purpose white flour, wheat bran, and wheat germ having densities of 125, 50, and 80 grams/cup, respectively, one cup of graham flour is approximately equivalent to 84 g (~2/3 cup) white flour, 15 g (slightly less than 1/3 cup) wheat bran, and 2.5 g (1.5 teaspoons) wheat germ.

Plain whole wheat flour can also be used as a substitute in recipes, but the resulting baked goods' textures will differ from that of examples where graham flour was used.